Background Note | HBS Case Collection | November 1972 (Revised December 2000)

Note on Forms of Real Estate Ownership

by Howard H. Stevenson and Thierry Liverman


Examines the legal forms of ownership of real property. Included are the corporation, partnership, limited partnership, business trust, real estate investment trust, sole proprietorship, and joint venture. Tax factors and business management considerations are included.

Keywords: Ownership; Property; Taxation; Business Organization;


Stevenson, Howard H., and Thierry Liverman. "Note on Forms of Real Estate Ownership." Harvard Business School Background Note 373-148, November 1972. (Revised December 2000.)